Section 28(1)(b) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(b)The second efficiency bar unless-(i)he continued to work with zeal and devotion, is fully capable of giving guidance to his staff in technical matters and has exercised good control over them:(ii)he personally conducted the required number of inspections and took effective steps to ensure timely completion of audit programme and realisation of audit fees, has effectively supervised and controlled the working of his office; and(iii)his integrity is certified.